CARLINGSWITCH, INC. v. UNITED STATES

Court No. 81-7-00903.

560 F.Supp. 46 (1983)

CARLINGSWITCH, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

February 15, 1983.


Attorney(s) appearing for the Case

Shaw & Stedina, New York City (Charles P. Deem, New York City, on briefs), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, New York City, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch (Jerry P. Wiskin, New York City, on briefs), for defendant.


Opinion and Order

MALETZ, Senior Judge:

In this action plaintiff seeks to recover $91,992.35 which it voluntarily tendered to the Customs Service during a penalty investigation conducted under 19 U.S.C. § 1592 (1970). That investigation involved an alleged understatement by plaintiff of the value of certain shipments of switches, indicator lights and related products. Before the court is the Government...

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